Improve The System Of Tax Collection And Administration Of The Government

Government non-tax revenue is an important source of public revenue. Reached 7 trillion in 2014 in China alone, non-tax revenue is featured by its multiple categorization, large scale, and diversified submission entities. Needless to say, non-tax revenue has played a critical role in promoting China’s coordinated socio-economic development. Nonetheless, There are several loopholes that need to be addressed, namely, lack of the necessary legal framework in the institutional level; disguised under a host of names due to the fact that each department acting on its own in the management level; and the last but not least, unable to adapt to the latest development of Internet+ era because of lack of technical support in the tax collection procedure level. Many experts, scholars and practitioners have carried out studies on non-tax revenue from different angles. While there are still few study have taken an in-depth analysis into its institutional, managing and technical aspects. Therefore, this paper, through empirical analysis and theoretical research, explores the nature, objective and status quo of the non-tax revenue system, to capture its historical development. The paper also puts forward ideas and recommendations to establish a scientific and standardized non-tax revenue collection and management system from legal, organizational and administrative aspects, via a comparative analysis of the history and current situation of non-tax revenue, as well as the roles of central and local government, incorporates the current requirements to promote public finance reform, with a view to improve the non-tax revenue scheme, enhance the efficacy of regulating and collecting function of non-tax revenue.At the outset, this paper analyzes the concept, characteristics of non-tax revenue, through the comparison with the tax revenue, tries to capture its nature, explore theoretical basis and functions, and understand the rationality and necessity of the non-tax incomes.Secondly, the paper conducts a comprehensive analysis on the status quo of non-tax income of Zhejiang at the provincial, municipal and county level, including its administrative framework, income scale, structural characteristics, as well as institutional development of program management, non-tax revenue and bill management. The paper also profoundly studies non-tax collection and administration institutions, settlement accounts, information system, statistical report and supervision aspects, to understand the history and development of non-tax revenue in Zhejiang province.Thirdly, again taking Zhejiang Province as an example, the paper analyzes and detects weaknesses in the current non-tax revenue collection and administration system, from aspects including its legislation, project management, bill management, financial settlement account, information system, division settlement and accounting.Finally, according to the analysis aforementioned, also taken China’s four comprehensive strategy into consideration, the paper puts forward concrete recommendations to develop a scientific and standardized non-tax revenue system, through strengthening the legal framework, capacity building and technical supports.